企业存货内部控制是为了确保企业经营活动的效益性以及法律规范的遵循性。进行内部控制的主要目的之一就是为了确保企业资产的安全。存货是供热企业资产中较为重要的组成部分,企业对存货的管理情况将会直接影响到供热企业整体的资金管理的优质性。由此可见如何在风险导向下提高供热企业存货管理优质性十分重要。 The internal control of the enterprise inventory is to ensure the efficiency of the business activities as well as the compliance of laws and regulations. One of the main purposes of internal control is to ensure the safety of corporate assets. Inventory is a more important part of heating assets, and the management of inventory will directly affect the quality of capital management of heating enterprises as a whole. It can be seen how to improve the quality of inventory management in heating enterprises under the guidance of risk.